Venanzi v. Bd. of Assessors of Auburn
Venanzi v. Bd. of Assessors of Auburn
Opinion of the Court
Taxpayer Richard A. Venanzi appeals from a single member summary decision by the Appellate Tax Board (board) in favor of the Auburn board of assessors (assessors). The gravamen of the taxpayer's argument to this court appears to be that the assessors should have based his taxes on his home's assessed value as of January 1, 2014, rather than on an adjustment in May, 2014.
We are unable to reach the taxpayer's issue on this record before us. We have only such materials as the parties put before us; it is the taxpayer's burden, as appellant, to provide a record sufficient to support his claims on appeal. See Mass.R.A.P. 18(a), as amended,
Moreover, we do observe that G. L. c. 59, § 76, permits the correction of an erroneous valuation and the assessment of additional taxes if done not "later than June 20 of the taxable year or 90 days after the date on which the tax bills were mailed, whichever is later." G. L. c. 59, § 75.
Decision of the Appellate Tax Board affirmed.
Any challenge to the board's factual findings is waived by the taxpayer's failure to file a request for findings. See G. L. c. 58A, § 13 ("If no party requests such findings and report, all parties shall be deemed to have waived all rights of appeal to the appeals court ... as to whether a finding was warranted by the evidence").
The tax bill upon which the taxpayer relies states, "The bill also shows betterments, special assessments and other charges" (emphasis supplied).
Case-law data current through December 31, 2025. Source: CourtListener bulk data.